Analisis Perbandingan Financial Distress Metode Altman dan Springate Sebagai Peringatan Dini Kesulitan Keuangan

The purpose of research is to in order to have a comparison of financial difficulties in PT Hero Supermarket, TBK through Altman method and Springate method. From the analysis results of known financial conditions in the gray zone based on the Altman method, while the results with the method of Springate companies entered in a potentially bankrupt category. Where to wear Springate more shows the level of accuracy in assessing bankruptcy. The occurrence of financial distress with the method of Altman because PT Hero Supermarket, TBK is not efficient in managing total existing assets to generate a retained profit so that the retained earnings of the company suffered a decline due to losses, whereas by the Springate method indicates the company's inability to fulfill its short term obligations through a profit before tax. The results of this research suggest to avoid the continuous loss of PT Hero Supermarket, Tbk, preferably cost efficiency or expense and manage existing assets to the fullest in order to increase profits through sales